Go to T.code: OAMK And select your company code and click on Change Control of Reconciliation Accounts and click on Delete Reconciliation ind. for all accts button and save and post the entries and go back the OAMK and Set Reconciliation ind. for all accts and save

My advise to you is, not to post journal entries directly to the Accumulated recon account unless you have some difference between the subledger (Asset accounts) and ledger (accu depr account).

If there are accumulated depreciation in the previous fiscal year, you can post a write up entry after creating a new transaction type as said by sankar in the earlier threads. Use transaction code ABZP.